Deemed withdrawal of GST assessment orders: filing the required return and paying interest and late fee secures withdrawal. Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed withdrawal of GST assessment orders: filing the required return and paying interest and late fee secures withdrawal.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.
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